HC Deb 18 November 1977 vol 939 cc425-48W
Mr. James White

asked the Secretary of State for Scotland what information he has received from assessors on the expected results of revaluation.

Mr. Millan

I have received from assessors their estimates of the total rateable values assigned to domestic, industrial, commercial and miscellaneous subjects for each region, district and islands area for 1st April 1978. The following tables compare these estimates with the actual total rateable values for 1st April 1977. The revaluation multi- pliers have been calculated in the manner explained in footnote 2 to the table: they do not indicate the new valuations of individual properties which will be notified by assessors from 15th February next year.

I am not yet in a position to decide on the level of industrial derating after March 1978; an order will be laid before the House in due course. Meantime, on the assumption that industrial derating continues at 50 per cent. and on certain assumptions about valuations not covered in the tables, the share of total rateable value by categories is as follows:

1977–78 1978–79
Domestic 47.9 39.0
Industrial 10.9 12.9
Commercial 23.9 25.4
Miscellaneous 17.3 22.7
100.0 100.0
The information received form assessors distinguishes, within the domestic class, between subjects which are local authority houses and those which are privately owned. The all-Scotland revaluation multiplier for local authority houses is 2.6 and, for privately owned ones 2.9.

DOMESTIC
1977–78 rateable value 1978–79 rateable value Revaluation multiplier
BORDERS REGION
Districts:
Berwickshire 574,307 1,619,604 2.8
Ettrick and Lauderdale 918,908 2,658,763 2.9
Roxburgh 982,053 2,870,525 2.9
Tweedale 487,970 1,242,971 2.5
Total 2,963,238 8,391,863 2.8
CENTRAL REGION
Districts:
Clackmannan 1,488,219 3,560,000 2.4
Falkirk 4,494,093 10,810,000 2.4
Stirling 2,623,024 6,400,000 2.4
Total 8,605,336 20,770,000 2.4
DUMFRIES AND GALLOWAY REGION
Districts:
Annandale and Eskdale 958,040 2,791,000 2.9
Nithsdale 1,613,912 4,617,400 2.9
Stewartry 723,764 2,119,600 2.9
Wigtown 827,110 2,371,300 2.9
Total 4,122,826 11,899,300 2.9
FIFE REGION
Districts:
Dunfermline 3,729,907 11,852,000 3.2
Kirkcaldy 4,411,175 14,071,000 3.2
North East Fife 2,201,024 7,038,000 3.2
Total 10,342,106 32,961,000 3.2
GRAMPIAN REGION
Districts:
Aberdeen City 5,997,403 18,033,743 3.0
Banff and Buchan 1,878,357 5,905,504 3.1
Gordon 1,411,204 4,479,931 3.2
Kincardine and Deeside 1,063,263 3,418,850 3.2
Moray 1,955,288 6,038,290 3.1
Total 12,305,515 37,876,318 3.1
HIGHLAND REGION
Districts:
Badenoch and Strathspey 273,788 864,848 3.2
Caithness 427,101 1,482,754 3.5
Inverness 1,456,902 4,526,817 3.1
Lochaber 466,235 1,420,232 3.0
Nairn 268,227 848,106 3.2
Ross and Cromarty 925,767 3,193,744 3.4
Skye and Lochalsh 174,737 548,065 3.1
Sutherland 230,467 802,503 3.5
Total 4,223,224 13,687,069 3.2
LOTHIAN REGION
Districts:
East Lothian 2,981,735 8,350,000 2.8
Edinburgh City 16,645,644 47,700,000 2.9
Midlothian 2,639,021 7,200,000 2.7
West Lothian 3,719,120 10,450,000 2.8
Total 25,985,520 73,700,000 2.8

DOMESTIC
1977–78 rateable value 1978–79 rateable value Revaluation multiplier
STRATHCLYDE REGION
Districts:
Argyll and Bute 1,695,990 5,751,000 3.4
Bearsden and Milngavie 2,087,029 5,508,000 2.6
Clydebank 1,666,235 4,022,000 2.4
Cumbernauld and Kilsyth 1,871,633 4,863,000 2.6
Cumnock and Doon Valley 1,083,729 3,125,000 2.9
Cunninghame 3,882,529 12,445,000 3.2
Dumbarton 2,951,813 7,766,000 2.6
East Kilbride 3,007,876 7,443,000 2.5
Eastwood 2,625,345 7,325,000 2.8
Glasgow City 26,519,089 59,287,000 2.2
Hamilton 3,650,186 9,382,000 2.6
Inverclyde 3,236,746 8,973,000 2.8
Kilmarnock and Loudoun 2,420,254 7,196,000 3.0
Kyle and Carrick 3,796,506 12,031,000 3.2
Lanark 1,785,987 5,024,000 2.8
Monklands 3,431,860 8,468,000 2.5
Motherwell 4,787,576 12,136,000 2.5
Renfrew 6,544,540 17,840,000 2.7
Strathkelvin 2,827,108 7,227,000 2.6
Total 79,872,031 205,812,000 2.6
TAYSIDE REGION
Districts:
Angus 2,569,734 7,253,700 2.8
Dundee City 6,311,362 16,241,961 2.6
Perth and Kinross 3,641,151 10,898,254 3.0
Total 12,522,247 34,393,915 2.7
ISLANDS AREAS
Orkney 202,911 782,550 3.9
Shetland 179,687 810,000 4.5
Western Isles 311,650 978,708 3.1
GRAND TOTALS
Borders Region
Central Region 2,963,238 8,391,863 2.8
Dumfries and Galloway Region 8,605,336 20,770,000 2.4
Fife Region 4,122,826 11,899,300 2.9
Grampian Region 10,342,106 32,961,000 3.2
Highland Region 12,305,515 37,876,318 3.1
Lothian Region 4,223,224 13,687,069 3.2
Strathclyde Region 25,985,520 73,700,000 2.8
Tayside Region 79,872,031 205,812,000 2.6
Orkney 12,522,247 34,393,915 2.7
Shetland 202,911 782,550 3.9
Western Isles 179,687 810,000 4.5
311,650 978,708 3.1
TOTAL SCOTLAND 61,636,291 442,062,723 2.7

INDUSTRIAL
1977–78 rateable value 1978–79 rateable value Revaluation multiplier
BORDERS REGION
Districts:
Berwickshire 40,740 145,950 3.6
Ettrick and Lauderdale 130,912 637,075 4.9
Roxburgh 123,684 584,360 4.7
Tweedale 45,404 209,402 4.6
Total 340,740 1,576,787 4.6

INDUSTRIAL
1977–78 rateable value 1978–79 rateable value Revaluation multiplier
CENTRAL REGION
Districts:
Clackmannan 837,474 3,766,500 4.5
Falkirk 4,890,872 16,642,000 3.4
Stirling 239,702 1,102,000 4.6
Total 5,968,048 21,510,500 3.6
DUMFRIES AND GALLOWAY REGION
Districts:
Annandale and Eskdale 228,758 915,000 4.0
Nithsdale 289,121 1,155,000 4.0
Stewartry 29,396 115,000 3.9
Wigtown 65,257 260,000 4.0
Total 612,532 2,445,000 4.0
FIFE REGION
Districts:
Dunfermline 629,986 2,783,000 4.4
Kirkcaldy 1,573,859 6,827,000 4.3
North East Fife 168,036 735,000 4.4
Total 2,371,881 10,345,000 4.4
GRAMPIAN REGION
Districts:
Aberdeen City 1,009,823 5,332,413 5.3
Banff and Buchan 497,285 1,796,524 3.6
Gordon 177,305 636,975 3.6
Kincardine and Deeside 144,182 435,722 3.0
Moray 684,410 3,428,867 5.0
Total 2,513,005 11,630,501 4.6
HIGHLAND REGION
Districts:
Badenoch and Strathspey 44,720 120,495 2.7
Caithness 16,671 61,265 3.7
Inverness 252,870 877,948 3.5
Lochaber 324,736 783,283 2.4
Nairn 15,598 51,054 3.3
Ross and Cromarty 614,354 2,179,237 3.5
Skye and Lochalsh 32,574 76,443 2.3
Sutherland 15,117 56,817 3.8
Total 1,316,640 4,206,542 3.2
LOTHIAN REGION
Districts:
East Lothian 273,147 1,100,000 4.0
Edinburgh City 2,215,727 8,850,000 4.0
Midlothian 320,619 1,300,000 4.1
West Lothian 920,679 3,500,000 3.8
Total 3,730,172 14,750,000 4.0

INDUSTRIAL
1977–78 rateable value 1978–79 rateable value Revaluation multiplier
STRATHCLYDE REGION
Districts:
Argyll and Bute 208,427 462,000 2.2
Bearsden and Milngavie 48,384 175,000 3.6
Clydebank 522,280 1,765,000 3.4
Cumbernauld and Kilsyth 304,533 1,459,000 4.8
Cumnock and Doon Valley 132,410 523,000 3.9
Cunninghame 1,431,703 5,984,000 4.2
Dumbarton 788,804 2,891,000 3.7
East Kilbride 619,619 2,243,000 3.6
Eastwood 32,213 135,000 4.2
Glasgow City 5,612,913 20,583,000 3.7
Hamilton 477,747 1,818,000 3.8
Inverclyde 643,573 3,185,000 4.9
Kilmarnock and Loudoun 482,848 2,120,000 4.4
Kyle and Carrick 318,838 1,210,000 3.8
Lanark 99,310 327,000 3.3
Monklands 690,979 2,635,000 3.8
Motherwell 2,717,813 9,457,000 3.5
Renfrew 1,924,893 8,247,000 4.3
Strathkelvin 569,109 2,252,000 4.0
Total 17,626,396 67,471,000 3.8
TAYSIDE REGION
Districts:
Angus 427,037 2,220,000 5.2
Dundee City 1,115,290 4,798,495 4.3
Perth and Kinross 416,144 1,175,540 2.8
Total 1,958,471 8,194,035 4.2
ISLANDS AREAS
Orkney 79,265 3,500,000 4.5
Shetland 25,439 675,000 4.5
Western Isles 92,975 319,615 3.4
GRAND TOTALS
Borders Region 340,740 1,576,787 4.6
Central Region 5,968,048 21,510,500 3.6
Dumfries and Galloway Region 612,532 2,445,000 4.0
Fife Region 2,371,881 10,345,000 4.4
Grampian Region 2,513,005 11,630,501 4.6
Highland Region 1,316,640 4,206,542 3.2
Lothian Region 3,730,172 14,750,000 4.0
Strathclyde Region 17,626,396 67,471,000 3.8
Tayside Region 1,958,471 8,194,035 4.2
Orkney 79,265 3,500,000 4.5
Shetland 25,439 675,000 4.5
Western Isles 92,975 319,615 3.4
TOTAL SCOTLAND 36,635,564 146,623,980 4.0

COMMERCIAL
1977–78 rateable value 1978–79 rateable value Revaluation multiplier
BORDERS REGION
Districts:
Berwickshire 116,935 443,178 3.8
Ettrick and Lauderdale 267,714 1,104,901 4.1
Roxburgh 279,670 1,181,321 4.2
Tweedale 128,624 482,224 3.7
Total 792,943 3,211,624 4.1

COMMERCIAL
1977–78 rateable value 1978–79 rateable value Revaluation multiplier
CENTRAL REGION
Districts:
Clackmannan 312,231 1,150,000 3.7
Falkirk 1,578,408 5,850,000 3.7
Stirling 1,148,412 4,300,000 3.7
Total 3,039,051 11,300,000 3.7
DUMFRIES AND GALLOWAY REGION
Districts:
Annandale and Eskdale 232,840 930,000 4.0
Nithsdale 632,359 2,215,000 3.5
Stewartry 195,691 780,000 4.0
Wigtown 266,120 1,065,000 4.0
Total 1,327,010 4,990,000 3.8
FIFE REGION
Districts:
Dunfermline 1,006,782 4,557,000 4.5
Kirkcaldy 1,646,889 7,804,000 4.7
North East Fife 491,977 2,222,000 4.5
Total 3,145,648 14,583,000 4.6
GRAMPIAN REGION
Districts:
Aberdeen City 3,892,725 17,847,753 4.6
Banff and Buchan 665,008 2,889,273 4.3
Gordon 269,107 1,124,629 4.2
Kincardine and Deeside 250,563 1,113,670 4.4
Moray 703,204 2,536,854 3.6
Total 5,780,607 25,512,179 4.4
HIGHLAND REGION
Districts:
Badenoch and Strathspe 238,696 801,114 3.4
Caithness 349,955 959,820 3.8
Inverness 1,130,200 4,459,555 3.9
Lochaber 240,645 782,975 3.3
Nairn 93,950 311,045 3.3
Ross and Cromarty 460,882 1,669,262 3.6
Skye and Lochalsh 87,546 305,838 3.5
Sutherland 62,270 234,377 3.8
Total 2,664,144 9,523,986 3.7
LOTHIAN REGION
Districts:
East Lothian 720,455 2,800,000 3.9
Edinburgh City 12,295,234 49,000,000 4.0
Midlothian 607,440 2,000,000 3.3
West Lothian 1,216,181 4,600,000 3.5
Total 14,839,310 58,400,000 3.9

COMMERCIAL
1977–78 rateable value 1978–79 rateable value Revaluation multiplier
STRATHCLYDE REGION
Districts:
Argyll and Bute 788,817 3,439,000 4.4
Bearsden and Milngavie 310,133 1,019,000 3.3
Clydebank 634,729 1,754,000 2.8
Cumbernauld and Kilsyth 850,034 2,764,000 3.3
Cumnock and Doon Valley 177,889 697,000 3.9
Cunninghame 875,183 4,226,000 4.8
Dumbarton 1,021,334 2,915,000 2.9
East Kilbride 1,276,273 4,271,000 3.3
Eastwood 392,811 1,262,000 3.2
Glasgow City 23,429,843 70,188,000 3.0
Hamilton 1,159,801 3,602,000 3.1
Inverclyde 1,100,306 3,624,000 3.3
Kilmarnock and Loudoun 795,938 3,404,000 4.3
Kyle and Carrick 1,543,197 6,725,000 4.4
Lanark 339,783 1,264,000 3.7
Monklands 1,160,334 3,752,000 3.2
Motherwell 1,547,905 5,388,000 3.5
Renfrew 3,016,852 10,337,000 3.4
Strathkelvin 712,130 2,370,000 3.3
Total 41,133,292 133,001,000 3.2
TAYSIDE REGION
Districts:
Angus 685,209 3,581,800 5.2
Dundee City 3,517,951 12,745,824 3.6
Perth and Kinross 1,463,992 6,128,124 4.2
Total 5,667,152 22,455,748 4.0
ISLANDS AREAS
Orkney 1,662,077 1,200,000 4.6
Shetland 344,227 3,500,000 8.0
Western Isles 172,666 553,987 3.2
GRAND TOTALS
Borders Region 792,943 3,211,624 4.1
Central Region 3,039,051 11,300,000 3.7
Dumfries and Galloway Region 1,327,010 4,990,000 3.8
Fife Region 3,145,648 14,583,000 4.6
Grampian Region 5,780,607 25,512,179 4.4
Highland Region 2,664,144 9,523,986 3.7
Lothian Region 14,839,310 58,400,000 3.9
Strathclyde Region 41,133,292 133,001,000 3.2
Tayside Region 5,667,152 22,455,748 4.0
Orkney 1,662,077 1,200,000 4.6
Shetland 344,227 3,500,000 8.0
Western Isles 172,666 553,987 3.2
TOTAL SCOTLAND 80,568,127 288,231,524 3.6

MISCELLANEOUS
1977–78 rateable value 1978–79 rateable value Revaluation multiplier
BORDERS REGION
Districts:
Berwickshire 123,529 578,797 4.7
Ettrick and Lauderdale 308,595 1,507,490 4.9
Roxburgh 225,047 1,005,094 4.5
Tweedale 96,480 518,825 5.4
Total 753,651 3,610,206 4.8

MISCELLANEOUS
1977–78 rateable value 1978–79 rateable value Revaluation multiplier
CENTRAL REGION
Districts:
Clackmannan 396,501 2,170,000 5.5
Falkirk 1,135,099 4,900,000 4.3
Stirling 1,061,113 5,200,000 4.9
Total 2,592,713 12,270,000 4.7
DUMFRIES AND GALLOWAY REGION
Districts:
Annandale and Eskdale 210,008 1,040,000 5.0
Nithsdale 578,436 2,890,000 5.0
Stewartry 140,467 700,000 5.0
Wigtown 217,772 1,085,000 5.0
Total 1,146,683 5,715,000 5.0
FIFE REGION
Districts:
Dunfermline 1,128,785 5,739,000 5.1
Kirkcaldy 1,360,692 7,072,000 5.2
North East Fife 886,868 4,575,000 5.2
Total 3,376,345 17,386,000 5.1
GRAMPIAN REGION
Districts:
Aberdeen City 2,795,023 12,732,263 4.6
Banff and Buchan 541,747 2,389,186 4.4
Gordon 343,213 1,643,531 4.8
Kincardine and Deeside 346,605 1,522,810 4.4
Moray 886,669 4,140,072 4.7
Total 4,913,257 22,427,862 4.6
HIGHLAND REGION
Districts:
Badenoch and Strathspey 111,246 398,255 3.6
Caithness 37,575 469,685 3.4
Inverness 539,613 2,179,348 4.0
Lochaber 191,365 737,334 3.9
Nairn 68,143 269,500 4.0
Ross and Cromarty 330,276 1,309,129 4.0
Skye and Lochalsh 84,589 335,761 4.0
Sutherland 107,506 400,471 3.7
Total 1,470,313 6,099,483 3.9
LOTHIAN REGION
Districts:
East Lothian 567,309 2,300,000 4.1
Edinburgh City 6,079,595 30,000,000 4.7
Midlothian 727,802 3,000,000 4.1
West Lothian 1,224,906 5,000,000 4.1
Total 8,599,612 40,300,000 4.5

MISCELLANEOUS
1977–78 rateable value 1978–79 rateable value Revaluation multiplier
STRATHCLYDE REGION
Districts:
Argyll and Bute 532,133 2,524,000 4.7
Bearsden and Milngavie 316,380 1,592,000 5.0
Clydebank 519,217 2,302,000 4.4
Cumbernauld and Kilsyth 515,440 2,156,000 4.2
Cumnock and Doon Valley 287,552 1,535,000 5.3
Cunninghame 817,894 4,479,000 5.5
Dumbarton 1,117,583 4,982,000 4.5
East Kilbride 917,242 3,636,000 4.0
Eastwood 277,180 1,211,000 4.4
Glasgow City 10,739,752 43,650,000 4.1
Hamilton 892,407 3,525,000 4.0
Inverclyde 887,997 3,787,000 4.3
Kilmarnock and Loudoun 487,716 2,542,000 5.2
Kyle and Carrick 859,126 4,254,000 5.0
Lanark 506,756 1,728,000 3.4
Monklands 788,249 3,830,000 4.9
Motherwell 1,158,921 4,881,000 4.2
Renfrew 2,051,266 9,049,000 4.4
Strathkelvin 560,100 2,534,000 4.5
Total 24,232,911 104,197,000 4.3
TAYSIDE REGION
Districts:
Angus 724,042 3,343,000 4.6
Dundee City 2,537,216 12,415,536 4.9
Perth and Kinross 977,460 5,049,714 5.2
Total 4,238,718 20,808,250 4.9
ISLANDS AREAS
Orkney 22,878 240,000 10.5
Shetland 17,647 180,000 10.2
Western Isles 219,929 898,088 4.1
GRAND TOTALS
Borders Region 753,651 3,610,206 4.8
Central Region 2,592,713 12,270,000 4.7
Dumfries and Galloway Region 1,146,683 5,715,000 5.0
Fife Region 3,376,345 17,386,000 5.1
Grampian Region 4,913,257 22,427,862 4.6
Highland Region 1,470,313 6,099,483 3.9
Lothian Region 8,599,612 40,300,000 4.5
Strathclyde Region 24,232,911 104,197,000 4.3
Tayside Region 4,238,718 20,808,250 4.9
Orkney 22,878 240,000 10.5
Shetland 17,647 180,000 10.2
Western Isles 219,929 898,088 4.1
TOTAL SCOTLAND 51,584,657 234,131,889 4.5

TOTALS
1977–78 rateable value 1978–79 rateable value Overall revaluation multiplier
BORDERS REGION
Districts:
Berwickshire 855,511 2,787,529 3.3
Ettrick and Lauderdale 1,626,129 5,908,229 3.6
Roxburgh 1,610,454 5,641,300 3.5
Tweedale 758,478 2,453,422 3.2
Total 4,850,572 16,790,480 3.5

TOTALS
1977–78 rateable value 1978–79 rateable value Overall revaluation multiplier
CENTRAL REGION
Districts:
Clackmannan 3,034,425 10,646,500 3.5
Falkirk 12,098,472 38,202,000 3.2
Stirling 5,072,251 17,002,000 3.4
Total 20,205,148 65,850,500 3.3
DUMFRIES AND GALLOWAY REGION
Districts:
Annandale and Eskdale 1,629,646 5,676,000 3.5
Nithsdale 3,113,828 10,877,400 3.5
Stewartry 1,089,318 3,714,600 3.4
Wigtown 1,376,259 4,781,300 3.5
Total 7,209,051 25,049,300 3.5
FIFE REGION
Districts:
Dunfermline 6,495,460 24,931,000 3.8
Kirkcaldy 8,992,615 35,774,000 4.0
North East Fife 3,747,905 14,570,000 3.9
Total 19,235,980 75,275,000 3.9
GRAMPIAN REGION
Districts:
Aberdeen City 13,694,974 53,946,172 3.9
Banff and Buchan 3,582,397 12,980,487 3.6
Gordon 2,200,829 7,885,066 3.6
Kincardine and Deeside 1,804,613 6,491,052 3.6
Moray 4,229,571 16,144,083 3.8
Total 25,512,384 97,446,860 3.8
HIGHLAND REGION
Districts:
Badenoch and Strathspey 668,450 2,184,712 3.3
Caithness 831,302 2,973,524 3.6
Inverness 3,379,585 12,043,668 3.6
Lochaber 1,222,981 3,723,824 3.0
Nairn 445,918 1,479,705 3.3
Ross and Cromarty 2,331,279 8,351,372 3.6
Skye and Lochalsh 379,446 1,266,107 3.3
Sutherland 415,360 1,494,168 3.6
Total 9,674,321 33,517,080 3.5
LOTHIAN REGION
Districts:
East Lothian 4,542,646 14,550,000 3.2
Edinburgh City 37,236,200 135,550,000 3.6
Midlothian 4,294,882 13,500,000 3.1
West Lothian 7,080,886 23,550,000 3.3
Total 53,154,614 187,150,000 3.5

TOTALS
1977–78 rateable value 1978–79 rateable value Overall revaluation multiplier
STRATHCLYDE REGION
Districts:
Argyll and Bute 3,225,367 12,176,000 3.8
Bearsden and Milngavie 2,761,926 8,294,000 3.0
Clydebank 3,342,461 9,843,000 2.9
Cumbernauld and Kilsyth 3,541,640 11,242,000 3.2
Cumnock and Doon Valley 1,681,580 5,880,000 3.5
Cunninghame 7,007,309 27,134,000 3.9
Dumbarton 5,879,534 18,554,000 3.2
East Kilbride 5,821,010 17,593,000 3.0
Eastwood 3,327,549 9,933,000 3.0
Glasgow City 66,301,597 193,708,000 2.9
Hamilton 6,180,141 18,327,000 3.0
Inverclyde 5,868,622 19,569,000 3.3
Kilmarnock and Loudoun 4,186,756 15,262,000 3.6
Kyle and Carrick 6,517,667 24,220,000 3.7
Lanark 2,731,836 8,343,000 3.1
Monklands 6,071,422 18,685,000 3.1
Motherwell 10,212,215 31,862,000 3.1
Renfrew 13,537,551 45,473,000 3.4
Strathkelvin 4,668,447 14,383,000 3.1
Total 162,864,630 510,481,000 3.1
TAYSIDE REGION
Districts:
Angus 4,406,022 16,398,500 3.7
Dundee City 13,481,819 46,201,816 3.4
Perth and Kinross 6,498,747 23,251,632 3.6
Total 24,386,588 85,851,948 3.5
ISLANDS AREAS
Orkney 1,967,131 5,722,550 4.5
Shetland 567,000 5,165,000 6.8
Western Isles 797,220 2,750,398 3.4
GRAND TOTALS
Borders Region 4,850,572 16,790,480 3.5
Central Region 20,205,148 65,850,500 3.3
Dumfries and Galloway Region 7,209,051 25,049,300 3.5
Fife Region 19,235,980 75,275,000 3.9
Grampian Region 25,512,384 97,446,860 3.8
Highland Region 9,674,321 33,517,080 3.5
Lothian Region 53,154,614 187,150,000 3.5
Strathclyde Region 162,864,630 510,481,000 3.1
Tayside Region 24,386,588 85,851,948 3.5
Orkney 1,967,131 5,722,550 4.5
Shetland 567,000 5,165,000 6.8
Western Isles 797,220 2,750,398 3.4
TOTAL SCOTLAND 330,424,639 1,111,050,116 3.4
Notes:
1. The rateable values shown in the Industrial column for 1977–78 take account of 50 per cent. industrial derating provided for by the Rating of Industry (Scotland) Order 1975 which lapses on 31st March 1978. In order to make the direct comparison possible the same percentage has been applied to the figures for 1978–79 without prejudice to the Secretary of State's proposal regarding industrial derating which will be announced in due course.
2. The rateable value figures for 1978–79 are as estimated by assessors but take no account of valuations to be determined by the Assessor of Public Undertakings. In most cases the revaluation multiplier is calculated by dividing the figures for 1978–79 by the corresponding figures for 1977–78, again as returned by assessors at 1st April 1977, but discounting valuations determined by the Assessor of Public Undertakings. In two cases, however, certain major items of new valuation have been discounted in calculating the multipliers. These are:—
in Lothian Region, Edinburgh City District, £1.3m. new miscellaneous valuations in 1978–79 and in West Lothian District, £0.3m. new commercial valuations in 1978–79; and
in Shetland, £0.5m. new industrial valuations 1978–79 and £0.7m. new commercial valuations in 1978–79.
In two cases changes in classification have been taken into account. These are:—
in Highland Region, Caithness District, a transfer of £100,000 from commercial to miscellaneous in 1977–78; and
n Orkney a transfer of £1.4m. from commercial to industrial in 1977–78 (because of derating the increase in the industrial category is £0.7m.).